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可持续发展作为一种新的发展观,日益受到人们的重视。随着经济的快速发展,出现了一系列的环境问题,环境污染严重,生态环境恶化趋势难以遏制,能源供需矛盾突出,严重影响了我国可持续发展的进程。在世界环保浪潮的推动下,我国环保立法、环保投资等等都有了很大发展,但在协调环境与可持续发展关系方面,我国环境政策、环境税收措施仍然滞后,尚未对资源浪费、环境污染、生态破坏起到其应有的抑制作用。从环境保护的角度来看,中国现行的税制是一个与生态环境不十分“友好”的税制,其“绿色化”程度比重不高。本文将从现行环境税制的弊端入手,对其分析,进而给出自己的几点建议。
As a new concept of development, sustainable development is receiving more and more attention. With the rapid economic development, a series of environmental problems have emerged. Environmental pollution is serious, the tendency of deterioration of ecological environment is hard to be checked, and the contradiction between supply and demand of energy is prominent, which seriously affects the process of sustainable development in our country. Driven by the tide of environmental protection in the world, great progress has been made in China’s environmental legislation and investment in environmental protection. However, in terms of coordinating the relationship between environment and sustainable development, China’s environmental policy and environmental taxation measures are still lagging behind and no resources are wasted. The environment Pollution, ecological damage play its due role. From an environmental protection point of view, the current tax system in China is a “friendly” tax system that is not very “eco-friendly” and its proportion of “greening” is not high. This article will start from the drawbacks of the current environmental tax system, its analysis, and then give their own suggestions.